Laws, Regulations & Annotations

A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0058

190.0058 Meetings of Multiple Panels. Two separate panels of the same assessment appeals board can be in session concurrently to either hear cases or deliberate under certain circumstances. Revenue and Taxation Code section 1622.5 provides that in counties in which two or more boards have been created, the clerk may assign one or more members from one panel to serve temporarily as members of another board. The statute then provides for the appointment of alternate members for each board, who are to serve when any regular member of the board is temporarily unable to act as a member of the board. Under this reading, there could be as many as ten separate panels created from a five member board to hear tem separate appeals. Since there would always be overlapping membership, however, the panels thus created could not meet or deliberate at the same time unless a qualified alternate serves. C 11/5/99.